Statistical Section. Statistical Section

Statistical Section Greenville County Animal Care takes in more than 20,000 homeless and forgotten pets every year. They work collaboratively with many animal welfare organizations to provide intake, adoption and fostering, spay-neuter, and pet wellness services. Statistical Section

Statistical Section (Unaudited) The information in this section is not covered by the Independent Auditor's Report, but is presented as supplemental data for the benefit of the readers of the comprehensive annual financial report. The objectives of the statistical section information are to provide financial statement users with additional detailed information as a context for understanding what the information in the basic financial statements, notes to the basic financial statements, required supplementary information and other supplementary data says about the County's overall financial health. Contents Financial Trends... 145 These schedules contain trend information to help the reader understand how the County's financial performance and well-being have changed over time. Revenue Capacity... 152 These schedules contain trend information to help the reader assess the County's most significant local revenue source, the property tax. Page Debt Capacity... 156 These schedules present information to help the reader assess the affordability of the County's current levels of outstanding debt and the County's ability to issue additional debt in the future. Demographic and Economic Information... 161 These schedules offer demographic and economic indicators to help the reader understand the environment within which the County's financial activities take place Operating Information... 163 These schedules contain service and infrastructure data to help the reader understand how the information in the County's financial report relates to the services the County provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.

Net Position by Component (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Governmental activities Net investment in capital assets $ 223,598 $ 231,119 $ 313,451 $ 322,077 $ 343,935 $ 348,370 $ 367,560 $ 386,739 $ 405,079 $ 392,919 Restricted 2,044 2,453 2,815 1,400 1,629 1,532 5,853 20,518 15,001 16,298 Unrestricted (Deficit) 60,423 49,124 47,193 59,879 23,917 27,202 23,469 (7,173) (14,421) 4,339 Total governmental activities net position $ 286,065 $ 282,696 $ 363,459 $ 383,356 $ 369,481 $ 377,104 $ 396,882 $ 400,084 $ 405,659 $ 413,556 Business-type activities Net investment in capital assets $ 12,244 $ 11,580 $ 11,583 $ 19,419 $ 19,931 $ 19,502 $ 19,955 $ 20,775 $ 21,155 $ 22,563 Unrestricted 6,716 6,380 3,755 4,056 4,041 4,060 275 3,743 6,714 10,520 Total business-type activities net position $ 18,960 $ 17,960 $ 15,338 $ 23,475 $ 23,972 $ 23,562 $ 20,230 $ 24,518 $ 27,869 $ 33,083 Primary Government Net investment in capital assets $ 235,842 $ 242,699 $ 325,034 $ 341,496 $ 363,866 $ 367,872 $ 387,515 $ 407,514 $ 426,234 $ 415,482 Restricted 2,044 2,453 2,815 1,400 1,629 1,532 5,853 20,518 15,001 16,298 Unrestricted 67,139 55,504 50,948 63,935 27,958 31,262 23,744 (3,430) (7,707) 14,859 Total Primary Government Net Position $ 305,025 $ 300,656 $ 378,797 $ 406,831 $ 393,453 $ 400,666 $ 417,112 $ 424,602 $ 433,528 $ 446,639 Note: The County elected to defer the reporting of the stormwater network infrastructure until fiscal year 2006. The increase in "net investment in capital assets" for the governmental activities in FY2006 resulted from the recording of these assets. The decrease in unrestricted net position for the governmental activities is due to the implementation of GASB 54, Fund Balance Reporting and Governmental Fund Type Definitions, in fiscal year 2011. 145

Changes in Net Position (accrual basis of accounting) Fiscal Year Expenses 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Governmental activities: Administrative services $ 1,255,010 $ 2,574,571 $ 2,408,056 $ 1,937,285 $ 2,127,509 $ 2,399,675 $ 2,578,753 $ 2,234,779 $ 2,667,770 $ 2,140,029 General services 15,246,004 16,194,035 17,646,335 18,499,422 20,999,211 22,835,036 14,557,030 15,802,192 15,303,700 15,399,546 Emergency medical services 1,591,216 1,572,998 1,605,276 1,931,379 1,855,296 2,549,862 1,915,216 2,944,130 2,110,709 17,007,397 Community development and planning 17,710,381 20,108,397 20,678,920 33,685,542 30,610,940 31,611,620 29,841,965 34,052,980 32,454,237 35,490,126 Public safety 26,448,169 39,342,397 35,892,250 39,532,335 39,483,481 42,835,931 42,508,616 41,827,473 43,662,633 27,651,126 Judicial services 12,960,829 15,846,724 16,330,554 17,014,739 17,772,769 20,254,482 20,586,844 20,693,430 21,376,123 22,110,560 Fiscal services 1,465,959 2,030,500 2,074,871 2,144,119 2,241,777 2,364,635 2,383,885 2,464,053 2,479,827 2,574,458 Law enforcement services 22,329,774 28,845,646 31,983,596 34,240,536 37,107,412 38,581,975 39,756,880 39,938,588 42,411,530 43,535,553 Boards, commission & others 24,826,833 5,948,724 5,933,367 8,116,797 12,799,516 19,295,645 17,916,255 14,213,152 12,984,648 12,728,988 Pass through bond proceeds - - - - 35,107,351 - - 14,707,288 5,615,000 - Interest and fiscal charges 6,845,099 6,096,824 5,945,721 6,435,560 6,212,274 8,005,747 7,962,583 6,312,126 7,391,141 7,949,859 Total governmental activities expenses 130,679,274 138,560,816 140,498,946 163,537,714 206,317,536 190,734,608 180,008,027 195,190,191 188,457,318 186,587,642 Business-type activities: Solid Waste 6,331,032 9,877,195 14,446,106 5,120,800 6,270,841 6,844,449 11,461,320 6,190,886 6,914,783 6,365,450 Stormwater 4,036,728 4,252,681 3,368,765 4,496,618 7,066,364 7,960,519 7,348,913 5,936,435 6,471,342 6,013,983 Parking Garage 74,248 76,505 86,871 188,219 181,365 165,511 143,637 117,579 124,976 138,757 Total business-type activities expenses 10,442,008 14,206,381 17,901,742 9,805,637 13,518,570 14,970,479 18,953,870 12,244,900 13,511,101 12,518,190 Total primary government expenses $ 141,121,282 $ 152,767,197 $ 158,400,688 $ 173,343,351 $ 219,836,106 $ 205,705,087 $ 198,961,897 $ 207,435,091 $ 201,968,419 $ 199,105,832 Program revenues Governmental activities: Charges for services: General government $ 9,064,108 $ 7,609,746 $ 9,679,561 $ 9,516,933 $ 13,208,470 $ 10,957,269 $ 5,051,656 $ 5,283,652 $ 6,188,465 $ 6,635,860 Other activities 16,069,687 17,763,111 22,889,080 32,123,288 29,029,905 30,293,188 29,892,863 31,277,413 33,552,961 34,629,228 Operating grants and contributions 8,775,700 10,203,125 10,570,767 11,775,131 9,691,760 8,474,748 17,066,852 13,487,804 14,317,532 15,152,223 Capital grants and contributions 7,660,417 8,096,497 9,985,863 15,003,342 9,701,503 8,260,193 18,392,308 15,064,224 13,854,599 7,009,689 Total governmental activities program revenues 41,569,912 43,672,479 53,125,271 68,418,694 61,631,638 57,985,398 70,403,679 65,113,093 67,913,557 63,427,000 Business-type activities: Charges for services: Solid Waste 2,853,372 3,091,762 3,706,810 2,882,999 2,326,551 2,843,985 3,488,290 4,534,378 5,126,424 5,751,323 Stormwater 4,777,428 6,189,903 6,285,107 7,018,077 7,217,470 7,403,660 7,473,757 7,528,775 7,723,722 7,730,372 Parking Garage - 480 1,431 102,447 93,998 102,821 130,925 135,814 139,692 129,905 Total business-type activities program revenues 7,630,800 9,282,145 9,993,348 10,003,523 9,638,019 10,350,466 11,092,972 12,198,967 12,989,838 13,611,600 Total primary government program revenues 49,200,712 52,954,624 63,118,619 78,422,217 71,269,657 68,335,864 81,496,651 77,312,060 80,903,395 77,038,600 146

Changes in Net Position (accrual basis of accounting) Fiscal Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Net(expense)/revenue Governmental activities (89,109,362) (94,888,337) (87,373,675) (95,119,020) (144,685,898) (132,749,210) (109,604,348) (130,077,098) (120,543,761) (123,160,642) Business-type activities (2,811,208) (4,924,236) (7,908,394) 197,886 (3,880,551) (4,620,013) (7,860,898) (45,933) (521,263) 1,093,410 Total primary government net expense $ (91,920,570) $ (99,812,573) $ (95,282,069) $ (94,921,134) $ (148,566,449) $ (137,369,223) $ (117,465,246) $ (130,123,031) $ (121,065,024) $ (122,067,232) General revenues and other changes in net position Governmental activities: Property taxes $ 71,918,159 $ 72,409,345 $ 72,978,259 $ 76,052,119 $ 84,330,325 $ 84,438,372 $ 84,414,697 $ 90,661,038 $ 85,739,885 $ 92,889,191 Intergovernmental revenue - unrestricted 21,136,054 21,597,914 20,983,794 22,597,417 28,565,275 33,157,502 22,514,752 20,022,633 25,836,482 27,427,499 Other revenue 4,976,176 4,168,163 7,756,462 7,226,397 8,640,433 9,667,566 10,498,407 11,345,303 3,889,358 3,311,221 Interest and investment income 2,689,829 3,335,330 4,944,552 6,250,175 5,128,372 3,825,023 3,350,121 1,418,117 1,460,093 106,475 Capital Contributions - - 13,000 - - - - - - - Gains from sale of property - - - - - - - - - - Hospitality tax - - - - 6,491,253 6,734,239 6,690,579 6,887,767 7,083,066 7,319,810 Capital asset transfers - - - - - - (1,874) - - - Transfers - - - 973,646 - - - - - 2,517 Transfers to others - (11,565,000) (377,000) (15,000) (4,200,000) - - - - - Total governmental activities 100,720,218 89,945,752 106,299,067 113,084,754 128,955,658 137,822,702 127,466,682 130,334,858 124,008,884 131,056,713 Business-type activities: Property taxes 3,370,709 3,301,459 4,080,455 4,305,696 3,789,179 3,931,875 3,873,488 4,010,123 3,751,660 4,118,498 Other revenue 19,804 18,204-300,000 - - - 207,697 - - Interest and investment income 475,056 600,097 820,699 915,931 587,285 277,988 271,906 116,682 120,505 4,627 Gains from sale of property 54,030 5,239 7,300 12,500 2,000-3,050 - - - Capital asset transfers - - - - - - 1,874 - - - Transfers - - 377,000 15,000 - - - - - (2,517) Total business-type activities 3,919,599 3,924,999 5,285,454 5,549,127 4,378,464 4,209,863 4,150,318 4,334,502 3,872,165 4,120,608 Total primary government $ 104,639,817 $ 93,870,751 $ 111,584,521 $ 118,633,881 $ 133,334,122 $ 142,032,565 $ 131,617,000 $ 134,669,360 $ 127,881,049 $ 135,177,321 Change in net position Governmental activities $ 11,610,856 $ (4,942,585) $ 18,925,392 $ 17,965,734 $ (15,730,240) $ 5,073,492 $ 17,862,334 $ 257,760 $ 3,465,123 $ 7,896,071 Business-type activities 1,108,391 (999,237) (2,622,940) 5,747,013 497,913 (410,150) (3,710,580) 4,288,569 3,350,902 5,214,018 Total primary government $ 12,719,247 $ (5,941,822) $ 16,302,452 $ 23,712,747 $ (15,232,327) $ 4,663,342 $ 14,151,754 $ 4,546,329 $ 6,816,025 $ 13,110,089 147

Governmental Activities Tax Revenues by Source (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year Ended June 30 Tax Year Property Tax Hospitality Tax(1) Total 2004 2003 $ 352,281 $ - $ 352,281 2005 2004 370,358-370,358 2006 2005 369,535-369,535 2007 2006 404,966 976 405,942 2008 2007 368,291 6,491 374,782 2009 2008 389,219 6,734 395,953 2010 2009 410,548 6,691 417,239 2011 2010 421,631 6,888 428,519 2012 2011 427,736 7,083 434,819 2013 2012 444,515 7,320 451,835 (1) The County implemented a 2% hospitality tax on prepared meals and beverages during fiscal year 2007. The tax was effective April 1, 2007. 148

Fund Balances of Governmental Funds (modified accrual basis of accounting) (amounts expressed in thousands) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 General Fund Prior to implementation of GASB 54 Reserved $ 19,765 $ 1,525 $ 1,248 $ 1,042 $ 1,058 $ 480 $ 599 $ - $ - $ - Unreserved 35,808 34,923 37,682 40,180 47,110 47,801 48,583 - - - After implementation of GASB 54 Nonspendable - - - - - - - 156 137 123 Committed - - - - - - - 2,448 2,472 2,604 Assigned - - - - - - - 833 1,052 1,418 Unassigned - - - - - - - 46,999 48,558 51,362 Total General Fund $ 55,573 $ 36,448 $ 38,930 $ 41,222 $ 48,168 $ 48,281 $ 49,182 $ 50,436 $ 52,219 $ 55,507 All Other Governmental Funds Prior to implementation of GASB 54 Reserved 10,246 10,411 11,811 11,214 11,432 8,547 5,853 - - - Unreserved, reported in: Special revenue funds 32,314 29,532 30,897 33,208 29,778 30,697 23,005 - - - Capital projects funds 13,346 28,267 24,836 15,028 11,817 10,727 13,729 - - - Debt service funds (deficit) - - - - (3,715) 227 - - - - After implementation of GASB 54 Nonspendable - - - - - - - 4-2 Restricted - - - - - - - 20,517 15,001 16,298 Committed - - - - - - - 13,573 12,383 7,939 Unassigned (deficit) - - - - - - - (286) (992) (166) Total all other governmental funds $ 55,906 $ 68,210 $ 67,544 $ 59,450 $ 49,312 $ 50,198 $ 42,587 $ 33,808 $ 26,392 $ 24,073 Note: GASB 54, Fund Balance Reporting and Governmental Fund Type Definitions was implemented in fiscal year 2011. 149

Changes in Fund Balances of Governmental Funds (modified accrual basis of accounting) (amounts expressed in thousands) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Property taxes $ 71,909 $ 73,129 $ 72,703 $ 75,938 $ 83,230 $ 83,064 $ 85,763 $ 89,687 $ 89,627 $ 92,536 County offices 20,566 21,654 24,202 24,092 24,953 24,029 24,441 25,601 26,762 28,132 Intergovernmental 32,615 35,183 37,309 38,675 43,905 47,913 45,625 39,974 39,811 42,230 Hospitality tax - - - - 6,491 6,734 6,691 6,888 7,083 7,320 Other 14,792 14,438 18,107 20,784 16,748 16,578 17,509 16,125 17,426 16,041 Total revenues 139,882 144,404 152,321 159,489 175,327 178,318 180,029 178,275 180,709 186,259 Expenditures Administrative services 1,457 2,701 2,529 2,030 2,232 2,383 2,506 2,196 2,609 2,221 General services 9,788 11,252 12,463 13,340 13,639 14,144 13,668 13,903 13,968 13,886 Emergency medical services 1,692 1,782 1,718 1,941 1,859 1,955 1,876 2,104 2,122 16,480 Community development and planning 17,852 20,354 20,830 22,243 18,044 19,307 17,210 21,145 21,183 21,215 Public safety 27,390 40,255 36,449 39,399 39,443 41,757 41,926 41,028 42,157 27,142 Judicial services 13,190 16,368 16,681 17,377 18,095 20,200 20,437 20,339 20,776 21,725 Fiscal services 1,500 2,109 2,117 2,185 2,261 2,340 2,346 2,395 2,392 2,531 Law enforcement services 22,737 29,668 32,469 33,027 35,691 36,618 37,793 38,143 40,124 41,753 Boards, commission & others 24,853 5,978 5,949 8,074 12,820 19,273 17,897 14,119 12,864 12,656 Capital outlay 17,032 15,995 20,781 38,631 17,403 13,263 13,749 11,669 11,387 9,095 Debt service Principal retirement 12,361 8,481 9,970 11,953 14,338 11,747 12,473 14,602 13,763 12,030 Interest and fiscal charges 7,117 6,280 6,517 6,351 6,059 7,885 7,483 7,010 6,880 6,127 Pass through funding - - - - - - - 14,707 5,615 - Total expenditures 156,969 161,223 168,473 196,551 181,884 190,872 189,364 203,360 195,840 186,861 Excess (deficiency) of revenue over (under) expenditures (17,087) (16,819) (16,152) (37,062) (6,557) (12,554) (9,335) (25,085) (15,131) (602) 150

Changes in Fund Balances of Governmental Funds (modified accrual basis of accounting) (amounts expressed in thousands) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Other financing sources (uses) Sale of property 16 119 46 - - 59 - - - - Capital lease issuance 2,325-1,515 4,246 1,500 1,500 750 750 1,000 1,000 Bond issuance 8,792 41,217 5,068 10,085 4,204 10,038-39,040 5,615 - Refunding bond issuance - - - - - - - (24,348) 19,555 22,560 Payment to refunded bond escrow agent - - - - - - - - (20,012) (22,642) Transfers in 15,450 30,203 7,742 8,943 11,849 13,188 28,176 29,918 16,560 16,708 Transfers out (15,450) (30,203) (8,119) (8,958) (11,849) (13,188) (28,176) (29,918) (16,160) (16,305) Bond discount - - - - - - - (91) (168) (129) Bond premium - (11,565) - - (4,200) - - 106 986 381 Total other financing sources (uses) 11,133 29,771 6,252 14,316 1,504 11,597 750 15,457 7,376 1,573 Income (Loss) before capital contributions (5,954) 12,952 (9,900) (22,746) (5,053) (957) (8,585) (9,628) (7,755) 971 Donated Assets 7,660 8,096 9,999 15,003 - - - - - - Net changes in fund balances $ 1,706 $ 21,048 $ 99 $ (7,743) $ (5,053) $ (957) $ (8,585) $ (9,628) $ (7,755) $ 971 Debt service as a percentage of non-capital expenditures 14.1 % 10.3 % 11.3 % 11.7 % 12.5 % 11.2 % 11.5 % 11.4 % 11.3 % 10.2 % 151

Assessed Value and Estimated Actual Value of Taxable Property (amounts expressed in thousands) Real Property Personal Property Fiscal Year Ended June 30 Residential Property Commercial Property Motor Vehicles Other Total Taxable Assessed Value Total Direct Tax Rate Estimated Actual Taxable Value Assessed Value as a Percentage of Actual Value 2004 $ 511,072 $ 556,207 $ 216,212 $ 263,180 $ 1,546,671 49.9 25,562,610 6.05 % 2005 526,920 571,134 195,945 258,756 1,552,755 49.9 27,167,442 5.72 % 2006 542,000 590,732 185,888 251,813 1,570,433 49.9 27,663,490 5.68 % 2007 563,520 614,896 185,144 259,548 1,623,108 49.9 28,986,442 5.60 % 2008 662,091 618,426 204,825 251,320 1,736,662 47.6 32,316,131 5.37 % 2009 701,611 666,457 193,549 254,564 1,816,181 47.6 33,958,127 5.35 % 2010 734,797 684,570 171,694 257,926 1,848,987 47.6 34,751,816 5.32 % 2011 813,496 719,508 167,060 244,249 1,944,313 47.3 37,085,885 5.24 % 2012 820,723 706,803 185,039 238,011 1,950,576 47.3 37,312,569 5.23 % 2013 833,709 711,852 199,307 233,410 1,978,278 47.3 37,909,288 5.22 % Note: Assessed values are established by the County Assessor and the South Carolina Department of Revenue at various rates between 4 and 10.5 percent of the estimated market value. The total direct tax rate is the combined tax rate to finance general government services and principal/interest on long-term debt. Tax rates are per $1,000 of assessed value. 152

Property Tax Rates Direct and Overlapping Governments Overlapping Rates (1) Municipalities County of Greenville City of Fountain Inn City of Greenville City of Greer City of Mauldin City of City of Simpsonville Travelers Rest Fiscal Year Operating Debt Service Other Total County Overall Operating Overall Operating Overall Operating Overall Operating Overall Operating Overall Operating 2004 40.8 3.8 5.3 49.9 58.4 90.9 93.9 58.5 50.7 86.9 2005 40.8 3.8 5.3 49.9 58.4 90.9 93.9 58.5 50.7 86.9 2006 40.8 3.8 5.3 49.9 58.4 90.9 93.9 58.5 50.7 86.9 2007 40.8 3.8 5.3 49.9 58.4 90.9 93.9 58.5 50.7 86.9 2008 39.5 3.5 4.6 47.6 52.9 89.9 93.1 51.7 48.6 86.9 2009 39.5 3.5 4.6 47.6 63.9 89.9 92.8 51.7 51.5 86.9 2010 40.5 2.5 4.6 47.6 63.9 89.9 92.8 51.7 64.3 86.9 2011 40.3 2.5 4.5 47.3 63.9 85.4 97.8 54.7 61.7 85.1 2012 40.3 2.5 4.5 47.3 63.6 85.4 97.8 56.3 61.7 85.1 2013 40.3 2.5 4.5 47.3 70.8 85.4 97.8 56.3 61.7 85.1 Fiscal Year Greenville County School District Operating Debt Service Total School Art Museum Greenville Technical College Greenville County Library System Recreation Fire District Rates Special Purpose Districts Sewer Rates 2004 101.6 42.5 144.1 1.2 5.6 7.4 4.7 10.2-57.0.8-55.40 5.8-19.5 2005 105.3 42.5 147.8 1.2 5.6 7.4 4.7 10.0-57.0.8-55.40 8.4-19.5 2006 105.4 42.5 147.9 1.2 5.6 7.4 4.7 10.0-59.4.8-63.40 8.4-19.5 2007 113.9 42.5 156.4 1.2 5.6 7.4 4.7 11.0-70.4.8-41.50 5.8-21.5 2008 108.2 42.5 150.7 1.1 5.3 7.0 4.4 9.5-73.0.6-24.0 5.4-20.2 2009 114.2 42.5 156.7 1.2 5.3 7.4 4.5 12.5-77.1.4-24.0 5.4-20.4 2010 114.2 42.5 156.7 1.2 5.3 7.4 4.7 11.1-77.1.4-24.0 5.7-20.9 2011 115.3 42.5 157.8 1.2 5.3 7.4 4.7 10.5-77.1.8-15.7 9.6-22.4 2012 120.0 42.5 162.5 1.2 5.3 7.4 4.7 10.5-77.1.8-15.5 9.6-22.9 2013 126.1 42.5 168.6 1.2 5.3 7.4 4.7 10.5-77.1.8-15.5 10.3-23.6 (1) Overlapping rates are those of municipalities that apply to property owners within Greenville County. Not all overlapping rates apply to all Greenville County property owners. Source: Greenville County Auditor's Office 153

Principal Property Taxpayers June 30, 2013 (amounts expressed in thousands) Fiscal Year 2013 (Tax Year 2012) Fiscal Year 2004 (Tax Year 2003) Percentage of Total Taxable Assessed Value Percentage of Total Taxable Assessed Value Taxpayer Taxable Assessed Value Rank (1) Taxable Assessed Value Rank (1) Duke Energy Corporation 33,517 1 1.69 % 29,881 1 1.93 % BellSouth Telecommunications 12,995 2 0.66 % 21,324 2 1.38 % Cellco Partnership/Verizon Wireless 11,646 3 0.59 % 5,097 7 0.33 % Simon Haywood LLC & Bellwether 5,496 4 0.28 % 4,814 6 0.31 % Michelin North America 6,165 5 0.31 % 6,000 5 0.39 % Verdae Properties 4,222 6 0.21 % 4,170 8 0.27 Laurens Electric Coop 4,675 7 0.24 % Windstream Nuvox 3,630 8 0.18 % Piedmont Natural Gas 3,869 9 0.20 % 6,691 4 0.43 % Cryovac Inc 3,550 10 0.18 % 9,550 3 0.62 % Hitachi Electronics 3,967 9 0.26 % IBM Credit LLC 3,886 10 0.25 % Totals 89,765 4.54 % 95,380 6.17 % (1) Ranking based on total taxes paid not taxable assessed value. Source: Greenville County Tax Collector 154

Property Tax Levies and Collections (Unaudited) Fiscal Year Ended June 30 Tax Year Collected within the Fiscal Year of the Levy Collections in Subsequent Years Total Collections to Date Total Tax Levy for Fiscal Year Homestead Taxes Other Taxes Percentage of Levy Amount Percentage of Levy 2004 2003 $ 382,973,248 $ 11,500,788 $ 340,779,845 92.0 % $ 1,216,379 $ 353,497,012 92.3 % 2005 2004 392,669,212 12,257,976 358,099,992 94.3 % 2,504,862 372,862,830 95.0 % 2006 2005 390,765,197 12,656,115 356,878,911 94.6 % 1,982,975 371,518,001 95.1 % 2007 2006 427,637,474 13,610,626 391,355,720 94.7 % 677,381 405,643,727 94.9 % 2008 2007 387,837,036 7,828,677 360,461,871 95.0 % 3,834,161 372,124,709 95.9 % 2009 2008 411,821,794 8,248,216 380,971,048 94.5 % 6,457,113 395,676,377 96.1 % 2010 2009 419,779,452 8,672,082 401,875,516 97.8 % 7,865,105 418,412,703 99.7 % 2011 2010 437,200,822 9,069,612 412,561,576 96.4 % 6,814,724 428,445,912 98.0 % 2012 2011 440,576,086 9,255,959 418,480,274 97.1 % 8,867,311 436,603,544 99.1 % 2013 2012 456,539,026 9,613,403 434,901,368 97.4 % - 444,514,771 97.4 % Note: Beginning in tax year 2007, a portion of taxes collected went directly to the Greenville County School District. As a result these taxes are not included in the levy or the collection figure beginning with that tax year. Source: Greenville County Tax Collector 155

Ratios of Outstanding Debt by Type (amounts expressed in thousands, except per capita amount) Governmental Activities Fiscal Year General Obligation Bonds Certificates of Participation Special Source Revenue Bonds Capital Leases Total Primary Government Percentage of Personal Income (1) Per Capita (1) 2004 $ 46,560 $ 55,040 $ 32,730 $ 5,539 $ 139,869 1.16 % $ 356 2005 55,855 52,415 31,215 4,625 144,110 1.13 % 363 2006 58,385 48,735 29,625 3,814 140,559 1.03 % 345 2007 65,435 44,760 28,565 4,849 143,609 0.98 % 344 2008 66,115 76,350 (2) 26,740 1,372 170,577 1.08 % 398 2009 72,150 71,000 24,815 2,365 170,330 1.00 % 389 2010 68,040 65,360 22,800 2,407 158,607 0.87 % 351 2011 63,795 73,670 (3) 20,190 2,237 159,892 1.06 % 354 2012 65,900 66,935 18,360 2,264 153,459 1.30 % 334 2013 62,870 61,635 16,725 2,239 143,469 0.76 % 299 Note: Details regarding the County's outstanding debt can be found in the notes to the basic financial statements. (1) Refer to the Schedule of Demographic and Economic Statistics for personal income and population data. (2) The County issued a $35 million certificate of participation to fund tourism related projects in Greenville County. (3) The County issued a $14 million certificate of participation to fund tourism related projects in Greenville County. 156

Ratios of General Bonded Debt Outstanding (amounts expressed in thousands, except per capita amount) Less: Amounts Available in Debt Service Percentage of Estimated Actual Taxable Value of Property General Fiscal Year Obligation Bonds Fund Total (1) Per Capita (2) 2004 $ 46,560 $ 5,535 $ 41,025 0.160 % $ 104 2005 55,855 4,573 51,282 0.189 % 129 2006 58,385 4,995 53,390 0.193 % 131 2007 65,435 4,989 60,446 0.209 % 145 2008 66,115 4,277 61,838 0.191 % 144 2009 72,150 2,856 69,294 0.204 % 158 2010 68,040 1,196 66,844 0.192 % 148 2011 63,795-63,795 0.173 % 142 2012 65,900-65,900 0.177 % 143 2013 62,870-62,870 0.166 % 131 Note: Details regarding the County's outstanding debt can be found in the notes to the basic financial statements. (1) Refer to the Schedule of Assessed Value and Estimated Actual Value of Taxable Property for property value data. (2) Population data can be found in the Schedule of Demographic and Economic Statistics. 157

Direct and Overlapping Governmental Activities Debt As of June 30, 2013 Governmental Unit Debt Outstanding Estimated Percentage Applicable Estimated Share of Overlapping Debt Cities: Fountain Inn $ 7,386,040 100.00 % $ 7,386,040 Greenville 51,626,000 100.00 % 51,626,000 Greer 2,655,000 100.00 % 2,655,000 Mauldin 5,520,177 100.00 % 5,520,177 Simpsonville 1,699,669 100.00 % 1,699,669 Travelers Rest 815,000 100.00 % 815,000 Total cities 69,701,886 69,701,886 Special purpose districts: Berea Public Service District 2,475,000 100.00 % 2,475,000 Boiling Springs Fire District 262,799 100.00 % 262,799 ClearSpring (East Simpsonville) Fire District 1,031,000 100.00 % 1,031,000 Donaldson Fire Service Area 455,000 100.00 % 455,000 Fountain Inn Fire Service Area 1,990,000 100.00 % 1,990,000 Gantt Fire, Sewer & Police District 1,201,823 100.00 % 1,201,823 Glassy Mountain Fire District 1,165,000 100.00 % 1,165,000 Glassy Mountain Fire Service Area 780,000 100.00 % 780,000 Greenville Arena District 20,900,000 100.00 % 20,900,000 Mauldin Fire Service Area 1,870,000 100.00 % 1,870,000 Recreation District 1,017,357 100.00 % 1,017,357 North Greenville Fire District 1,675,000 100.00 % 1,675,000 South Greenville Fire & Sewer District 850,000 100.00 % 850,000 Taylors Fire & Sewer District 80,209 100.00 % 80,209 Tigerville Fire District 455,000 100.00 % 455,000 Total special purpose districts 36,208,188 36,208,188 School District of Greenville County 973,508,597 100.00 % 973,508,597 Total overlapping debt 1,187,732,844 100.00 % 1,187,732,844 Total direct debt 143,469,285 100.00 % 143,469,285 Total direct and overlapping debt $ 1,222,887,956 Source: Greenville County Treasurer and surrounding Municipalities Note: This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the County of Greenville. This process recognizes that, when considering the government s ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. 158

Legal Debt Margin Information (amounts expressed in thousands) Fiscal Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Debt limit $ 106,472 $ 113,692 $ 116,124 $ 119,845 $ 128,188 $ 134,513 $ 136,094 $ 143,149 $ 143,794 $ 146,555 Total net debt applicable to limit 49,677 59,469 66,690 72,936 66,797 71,090 72,676 71,535 73,711 69,800 Legal debt margin $ 56,795 $ 54,223 $ 49,434 $ 46,909 $ 61,391 $ 63,423 $ 63,418 $ 71,614 $ 70,083 $ 76,755 Total net debt applicable to the limit as a percentage of debt limit 46.66 % 52.31 % 57.43 % 60.86 % 52.11 % 52.85 % 53.40 % 49.97 % 51.26 % 47.63 % Legal Debt Margin Calculation for Fiscal Year 2013 Assessed value $ 1,978,278 (Less manufacturer's abatements) (34,308) (Less assessed value of properties that are basis of pledged portion of revenues to secure special source revenue bonds) (112,028) Add back: exempt real property - Total assessed value $ 1,831,942 Debt limit (8% of total assessed value) $ 146,555 Debt applicable to limit: General obligation bonds 62,870 Certificates of participation 6,930 Total net debt applicable to limit 69,800 Legal debt margin $ 76,755 Note: The County is permitted by the South Carolina Constitution to incur general obligation bonded indebtedness in an amount not exceeding 8% of the assessed value of all taxable property of the County. 159

Pledged-Revenue Bond Coverage (amounts expressed in thousands) Special Source Revenue Bonds Fiscal Year Project Revenues (1) Less: Operating Expenses Debt Service Net Available Revenue Principal Interest Coverage 2004 $ 6,246 $ - $ 6,246 $ 1,515 $ 1,533 $ 2.05 2005 6,549-6,549 1,590 1,470 2.14 2006 6,036-6,036 1,675 1,402 1.96 2007 5,037-5,037 1,825 1,250 1.64 2008 5,812-5,812 1,925 1,166 1.88 2009 7,420-7,420 2,015 1,079 2.40 2010 8,144-8,144 2,100 989 2.64 2011 8,658-8,658 2,215 723 2.95 2012 8,641-8,641 1,635 590 3.88 2013 6,419-6,419 1,775 491 2.83 (1) Project revenues are derived from fees-in-lieu-of-taxes collected from multi-county business and industrial parks Certificates of Participation (Hospitality Tax) Fiscal Year Project Revenues (2) Less: Operating Expenses Debt Service Net Available Revenue Principal Interest Coverage 2008 $ 6,491 $ - $ 6,491 $ 1,090 $ 1,699 $ 2.33 2009 6,734-6,734 1,225 1,566 2.41 2010 6,691-6,691 1,275 1,517 2.40 2011 6,888-6,888 1,855 2,040 1.77 2012 7,083-7,083 1,915 1,977 1.82 2013 7,320-7,320 1,985 1,906 1.88 (2) Project revenues are derived from a 2% hospitality tax. 160

Demographic and Economic Statistics Fiscal Year Population (1) Personal Income (in 1000's) Per Capita Personal Income (2) Median Age (3) Education Level in Years of Formal Schooling (3) School Enrolment (4) Unemployment Rate (5) 2004 399,319 $ 12,740,095 $ 31,905 36.5 13.9 61,834 4.5 2005 405,608 13,464,483 33,196 36.7 14.1 62,810 5.4 2006 415,957 14,699,855 35,340 36.9 14.2 63,800 5.6 2007 427,970 15,784,870 36,883 36.9 14.3 64,870 4.8 2008 438,742 16,558,751 37,741 37.0 14.4 67,927 5.2 2009 446,655 15,626,445 34,985 37.0 14.5 68,796 10.7 2010 453,263 16,412,361 36,209 37.0 14.5 69,477 9.7 2011 461,299 17,385,834 37,689 37.0 14.5 69,812 9.4 2012 470,794 18,103,442 38,453 37.0 14.5 70,023 8.2 2013 480,288 18,835,934 39,218 34.6 14.5 71,249 7.1 (1) Population estimates for two most recent years are based on historical data. Ohter years are revised estimates provided by the US Department of Commerce, Bureau of Economic Analysis. (2) Per Capita Personal Income for the two most recent fiscal years are estimates based on historical data. The actual figures have not yet been released. All remaining years are revised estimates provided by the U.S. Department of Commerce, Bureau of Economic Analysis (3) Estimates based on historical information provided by the U.S. Census Bureau (4) The School District of Greenville County - Finance Department (5) S.C. Employment Security Commission 161

Employer Employees Rank GREENVILLE COUNTY, SOUTH CAROLINA Principal Employers Current Year and Nine Years Ago Year Ended June 30, 2013 2013 2004 Percentage of Total County Employment Employees Rank Percentage of Total County Employment Greenville Health Systems 10,925 1 4.85 % 7,483 1 3.65 % School District of Greenville County 10,850 2 4.82 % 7,207 2 3.52 % Bon Secours St. Francis 4,500 3 2.00 % 2,103 7 1.03 % Michelin North America 4,000 4 1.78 % % General Electric 3,200 5 1.42 % 2,600 4 1.27 % State of South Carolina 3,036 6 1.35 % 2,561 5 1.25 % Fluor Corporation 2,500 7 1.11 % 1,680 10 0.82 % Bi-Lo Supermarkets 2,089 8 0.93 % 4,083 3 1.99 Greenville County Government 1,944 9 0.86 % % US Government 1,835 10 0.82 % KEMET Electronics 2,397 6 1.17 % Bob Jones University 1,783 8 0.87 % Sealed Air Corporation % 1,700 9 0.83 % 44,879 19.94 % 33,597 16.40 % Source: Greenville Area Development Corporation, SC Appalachian Council of Governments, SC Employment Security Commission 162

Full-time Equivalent County Government Employees by Function 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Function General government Administrative services 24 24 25 25 27 26 26 25 25 25 General services 129 129 132 114 115 116 111 112 112 142 Human resources (5) 29 29 29 29 29 29 29 30 30 - Public works Codes enforcement 51 51 51 50 72 59 36 36 35 35 Engineering 16 17 18 9 9 9 9 9 9 9 Maintenance 65 65 66 67 73 73 73 73 67 66 Property management 30 29 29 28 30 30 30 30 31 31 Animal care services (3) - - - - - 14 14 14 32 33 Administration (1) - - - 8 8 8 8 8 6 5 Public Safety Detention center 244 239 244 254 279 279 290 295 298 296 Emergency medical services 169 169 169 189 189 191 199 200 200 200 Forensics 27 26 26 27 29 31 27 27 27 28 Records 44 42 42 41 41 41 39 39 37 38 Indigent Defense (4) - - - - - 3 3 3 3 3 Judicial services 223 222 220 221 221 221 220 224 224 227 Fiscal services 45 45 45 43 43 44 44 44 44 44 Law enforcement services 454 454 473 479 495 508 514 525 533 535 Boards, commissions and others 15 16 16 17 17 18 27 18 18 18 Fleet management (2) - - - 20 20 20 20 20 20 20 Solid waste 36 36 36 36 36 44 44 44 44 44 Stormwater 13 13 17 22 22 22 22 22 30 31 Total 1,614 1,606 1,638 1,679 1,755 1,786 1,785 1,798 1,825 1,830 Source: Information provided by County of Greenville's Payroll and Budget Areas (1) Public works administration was included in engineering prior to fiscal year 2007 (2) Fleet management was included in general services prior to fiscal year 2007 (3) Animal care services was a new division established in 2009 (4) Indigent Defense was included in general services prior to fiscal year 2009 (5) Human Resources became a division of General Services in FY13. 163

Operating Indicators by Function 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Function Police Physical arrests 24,944 25,265 25,864 30,926 26,717 26,404 24,740 24,801 26,857 26,935 Traffic (DUI) 522 617 798 428 510 399 436 548 668 744 Total crimes 41,586 41,763 44,247 47,735 40,073 38,494 37,433 37,807 40,963 41,287 Emergency Medical Services Number of calls answered 50,129 54,537 55,149 59,396 58,887 52,355 48,107 58,971 54,647 62,000 Highways and streets Street resurfacing (miles) 42 42 42 56 32 32 34 35 33 22 Greenville County, South Carolina Capital Asset Statistics by Function 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Function Public Safety Police Stations 4 4 4 5 5 5 7 7 7 8 Patrol units 164 165 165 183 200 181 186 191 197 202 Emergency Medical Services Ambulances 24 20 20 26 26 26 27 30 28 27 Quick Response Vehicles 5 5 5 5 7 3 6 6 8 8 Rescue Trucks (1) 3 3 3 - - - - - - - Administrative Vehicles - - - - 4 9 4 4 3 2 Service Truck - - - - 1-1 3 1 1 Public Works Highways and streets Streets (miles) 1,516 1,530 1,549 1,563 1,573 1,582 1,600 1,611 1,670 1,700 Traffic signals 1 1 1 1 2 2 2 2 2 3 Note: Data provided by various departments within the County of Greenville. Estimates are used where actual data is not available. (1) Rescue was turned over to the fire departments in January 2007 164

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